GST e-Books
GST Act & Rules
GST Rates Compendium
Classification of Goods and Services

GST e-Library
Subscription single-user
Subscription multi-user
GST News
GST Calendar
GST Case Laws
GST Notifications
GST Act / Rules
GST Rates
GST Set-off Calculator
GST Forms
Full Site Search
Classification (Chapters)
Classification (Search)
E-way Bill
Finance Bill

TaxReply India Pvt Ltd.
TM
Free GST updates via...
twitter
8130462634

GST Case Laws

0
Citation
Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Free-Text Search
Sort By
Text Search option

   4,227 Results

Heard Mr.Karthik Ranganathan, learned counsel for the petitioner and Mr.ANR.Jayaprathap, learned Government Advocate for the respondents. 2.The challenge in this writ petition is to a deficiency memo dated 05.10.2020 issued by the 2nd respondent, the first appellate authority under the Tamil Nadu Goods and Services Tax Act, 2017 (in short 'TNGST') wherein, the appeal of the petitioner has been rejected on the ground that the Input Tax Credit (ITC) availed for various periods was i...
★ Revocation of Cancellation of Registration
★ Demand
The present petition has been filed by the petitioner praying this Court to enlarge the petitioner on bail. 2. It is the case of the respondent that the petitioner acted as middleman by procuring GST registration pertaining to defunct companies and passed over the same to one Rakesh, who utilised the same for the purpose of raising GST invoices and in turn, the said invoices were given to the petitioner, who, thereafter, filed the statutory returns. It is the further case of the responden...
★ Bail Application
Heard counsel for the petitioners and Sri Namavarapu Rajeshwar Rao, Assistant Solicitor General appearing for respondents. 2. A memo has been filed on 28.04.2021 by the Assistant Solicitor General enclosing a letter dt.26.04.2021 addressed to him by the Principal Commissioner, Office of the Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, Bhasheerbagh, Hyderabad, stating that amendment to Section 50 of the CGST Act, 2017 has been made effective from 01.07.2017 by the ...
★ Interest on delayed payment of tax

VIJAY METAL vs. HE DEPUTY COMMERCIAL TAX OFFICER


(Telangana High Court | Apr 28, 2021)

In this Writ Petition, the petitioner seeks Writ of Mandamus to declare (i) the action of the Deputy Commercial Tax Officer, Mahabubnagar, Telangana State (1st respondent) in illegally detaining the goods conveyance bearing No.AP13X 6980 on 29.12.2020 at Annasagar, Bhoothpur Mandal, Mahabubnagar District and (ii) collecting from the petitioner ₹ 3,68,555/- towards GST and penalty of ₹ 3,68,555/- on 04.01.2021 and then releasing the said vehicle, as illegal, arbitrary and violative of Arti...
★ Detention of Vehicle & Goods

OCEAN SPARKLE LIMITED vs. ASSISTANT COMMISSIONER (ST)


(Andhra Pradesh High Court | Apr 28, 2021)

Heard Sri Karan Talwar, learned counsel for the petitioner and Sri J.Naga Bhushan, learned Additional Advocate General-II for the respondents, apart from perusing the material available on record. 2. The order of assessment bearing Ref. No.ZD370321001535W, dated 17.03.2021, confirming the tax demand of ₹ 57,43,679/- and equal penalty and interest for the period from July, 2017 to March, 2018, passed by 1st respondent herein, is under challenge in the present Writ Petition. 3. The As...
Mr.ANR.Jayaprathap, learned Government Advocate accepts notice for the respondent and is armed with instructions to proceed with the matter finally, even at the stage of admission. Hence, by consent of both sides, this Writ Petition is disposed finally even at this stage. This is also for the reason that the sole ground that has been argued before me is violation of principles of natural justice. 2. The challenge is to order of assessment dated 08.01.2021 passed in terms of the Tamil Nadu...
★ Violation of principles of natural justice
★ Opportunity of being heard

SANJAY PRAHLADBHAI PATEL vs. STATE OF GUJARAT


(Gujarat High Court | Apr 26, 2021)

1. Heard the learned advocates for the respective parties through video conferencing. 2. The present application is filed under Section 439 of the Code of Criminal Procedure in connection with the Arrest Memorandum being CCST/STO/FSU11/ SANJAY PATEL/2020-21/ 22 dated 14.12.2020 for the offences punishable under Sections 132(1)(a) of the Gujarat Goods and Services Tax Act, 2017 (the Act). 3. Learned advocate appearing for the applicant submitted that the applicant came to be implicated...
★ Bail Application

PARESH NATHALAL CHAUHAN vs. STATE OF GUJARAT


(Gujarat High Court | Apr 26, 2021)

1. This is a successive bail application filed by the applicant seeking following prayers : “54.(a) To enlarge the applicant on regular bail in connection with File No. CCST/DCST/ENF-CO/AC-1/PARESH CHAUHAN CASE/2019-20/B-42 registered with the office of Chief Commissioner of State Tax, Enforcement, State of Gujarat, Ahmedabad. (b) Pending admission, final hearing and disposal of this application, to direct the respondent no.2 to release the applicant in connection with File No.C...
★ Bail Application

RIMI SALES AGENCY vs. UNION OF INDIA


(Tripura High Court | Apr 26, 2021)

Petitioner has challenged a demand order dated 06.11.2018 passed by the Inspector of Sales Tax. It is not necessary to record facts in detail since we are inclined to set aside this order on the ground that the petitioner was not afforded reasonable opportunity of presenting his case before the said authority. Bare necessary facts are that the petitioner is a dealer registered under the Tripura GST Act. The petitioner has placed orders to the Kolkata based company for providing certain go...
★ Opportunity of being heard

SHANKAR MAFATLAL PATEL vs. STATE OF GUJARAT


(Gujarat High Court | Apr 26, 2021)

1. Heard the learned advocates for the respective parties through video conferencing. 2. The present application is filed under Section 439 of the Code of Criminal Procedure in connection with the Arrest Memorandum being DCST/DIV2/ENFO/AC7/SANJAY M PATEL/202021/361 dated 03.01.2021 for the offences punishable under Sections 132(1)(a) of the Gujarat Goods and Services Tax Act, 1017. 3. Learned advocate appearing for the applicant submitted that the applicant came to be implicated solel...
★ Bail Application